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Cookie akzeptierenMichael Lang
Introduction to the Law of Double Taxation Conventions
- Linde Verlag
- 2021
- Taschenbuch
- 266 Seiten
- ISBN 9783714303674
The Law of Double Taxation Conventions Cross-border activities or transactions may trigger tax liability in two or more jurisdictions. In order to mitigate the financial burden resulting from these situations, States have entered into numerous double taxation conventions, which provide for rules that allocate the taxing rights between the contracting states. This handbook aims at providing an introduction to the law of double taxation conventions. It is designed for students - irrespective of their national background, but the author believes that it will also be of great help for tax experts who wish to know more about double taxation conventions, as well as for international law
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